Consolidated Regulations of Manitoba
This table lists the regulations under The Income Tax Act in force on March 28, 2023 (unless otherwise noted).
Show all consolidated regulations.
General information about consolidated regulations
Consolidation status: Amendments to regulations are consolidated as time and resources permit. They are usually current to within 90 days or less. A note on the first page of the consolidated regulation indicates any amendments that are not yet included, either because they are not yet in force or because the consolidation is still in progress. A retroactive amendment is consolidated as of the day it is registered, not as of the day it is deemed to have come into force.
Previous versions: If a regulation is consolidated on or after May 1, 2014, the previous version will continue to be available online. To access a previous version, click the A (archive) link beside the number of the regulation.
Official status: A consolidated regulation published in the PDF format on this website is an official copy unless otherwise indicated. It is presumed to be an accurate statement of the regulation for the period shown in the footer. For more information about official copies of Acts and regulations, see Part 5 (Proof of Legislation) of The Statutes and Regulations Act.
Publication date: The publication date shown for a regulation published before May 1, 2014 is the date of publication in the Manitoba Gazette. For a regulation published after that day, it is the date the regulation was first published on the Manitoba Laws website.
Legislative history: You can view the legislative history of regulations by showing amending regulations. You can also check the table of corrections and minor amendments for notice of changes made to a regulation pursuant to The Statutes and Regulations Act.
Court of King's Bench references: References in these regulations to the Court of Queen’s Bench have been updated to reflect the change to the Court of King’s Bench. See The Court of King’s Bench Act, C.C.S.M. c. C280, s. 3.
Missing forms, maps, diagrams: Not all the forms, maps, tables and diagrams in the current regulations are available online. In their place, you will find a note indicating where the missing form or other information may be found.
Repealed regulations: Regulations repealed after 2003 are listed when you show repealed regulations. Regulations repealed earlier are not available online.